Law: Customs Act, 1969

Section: 156(1),156(8)(i),156(70),185-F, 156

  Customs Act (IV of 1969)--- ----Ss. 156(1), 156(8)(i), 156(70) & 185-F---Notification SRO No.1017(I)/98, dated 21-7-1998---Smuggling of foreign currency---Appreciation of evidence---Accused was alleged to be carrying illegal foreign currency which was recovered from his possession at airport---Trial Court convicted the accused and sentenced him to imprisonment for five years with fine---Validity---To establish fact of valid possession of foreign currency with accused in the light of clause (e) of Notification SRO No.1017(I)98 dated 21-07-1998, accused produced print out of email sent by Money Exchange Company along with attachment of forex receipt issued in his name; original bank statement evincing banking transaction of personal account of accused; electronic printout of email forwarded by accused to representative of Money Exchange Company---Trial Court erroneously read clauses (d) and (f) with clause (e) of Notification SRO No.1017(I)98 dated 21.7.1998---Provision of clause (e) of Notification SRO No.1017(I)98 dated 21.7.1998 was an independent clause that spoke about the persons not ordinarily residing in Pakistan like accused---Prosecution failed to prove its case against accused beyond shadow of reasonable doubt, in circumstances---If there is a single circumstance which has created reasonable doubt regarding credibility of prosecution case, the same is sufficient to give benefit of the same to accused---High court set aside sentence and conviction awarded to accused by Trial Court and he was acquitted of the charge---Appeal was allowed, in circumstances. Lal Khan v. The State 2006 SCMR 1846 and Muhammad Rafique and others v. The State and others 2010 SCMR 385 ref. 2006 SCMR 1609 distinguished. JUDGMENT SYED SHAHBAZ ALI RIZVI, J.---Through this appeal, Afzal Nazir, appellant has assailed the judgment dated 06.02.2020 passed by the learned Special Judge (Customs, Taxation and Anti-Smuggling), Lahore in case FIR No.40 dated 15.12.2018 registered for offence under sections 2(s), 16, 139, 156(1)(8)(i)(70) and 157 of the Customs Act, 1969 at Police Station I P Cell, MCC, Customs House, Lahore whereby, he was convicted under sections 156(1)(8)(i)…